"Microsoft WindowsME (Millennium Edition) has been floating around the various warez sites for a couple months now. We managed to get a copy (not from warez source) and decided to do a little preview to let you all know what to expect from WindowsME. Unlike Win2000, WinME is based on the same (well... similar) kernel as Win98 and 98se. With IE5.0 or above installed on Win98 there are no obvious cosmetic changes compared to WinME. Think of WinME has a BIG upgrade or service pack to upgrade from Win98. In my opinion that's all WinME is, although when you delve deeper into WinME there are quite a few good (and bad) differences from Win98..."
FULL STORY @ TWEAKTOWN (http://www.tweaktown.com/reviews/winme/)